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Notice of the Ministry of Finance and the State Administration of Taxation on Announcing Several Abolished and Expired Regulatory Documents on Business Tax
(No. 61 [2009] of the Ministry of Finance)
The public finance departments (bureaus) and local taxation bureaus of all provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning, and the Finance Bureau of Xinjiang Production and Construction Corps,
In accordance with the revised Interim Regulation of the People's Republic of China on Business Tax (Order No. 540 of the State Council) and the Detailed Rules for the Implementation of the Interim Regulation of the People's Republic of China on Business Tax (Order No. 52 of the Ministry of Finance and State Administration of Taxation), the Ministry of Finance and the State Administration of Taxation have sorted out the regulatory documents on business tax jointly promulgated by them from 1994. We hereby make an announcement on the abolished or expired documents as follows, which shall come into force as of January 1, 2009.
| | 财政部、国家税务总局关于公布若干废止和失效的营业税规范性文件的通知
（财税[2009]61号）
各省、自治区、直辖市、计划单列市财政厅（局）、地方税务局，新疆生产建设兵团财务局：
根据修订后的《中华人民共和国营业税暂行条例》（国务院令第540号）和《中华人民共和国营业税暂行条例实施细则》（财政部、国家税务总局令第52号），财政部和国家税务总局对1994年以来联合发布的营业税规范性文件进行了清理。现将废止或失效的文件和文件条款目录予以公布，自2009年1月1日起执行。
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I. Documents that have been abolished or expired in full text (18 pieces)
| | 一、全文废止或失效的文件（18件）
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1. Notice of the Ministry of Finance and State Administration of Taxation about Exempting the People's Insurance Company of China from Business Tax on Export Credit Insurance Business (No. 015 [1994] of the Ministry of Finance)
| | 1．财政部 国家税务总局关于对中国人民保险公司办理的出口信用保险业务不征营业税的通知（财税字〔1994〕015号）。
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2. Notice of the Ministry of Finance and State Administration of Taxation about the Levy of Business Tax on the Business of Training of Motor Vehicle Drivers (No. 15 [1995] of the Ministry of Finance)
| | 2．财政部 国家税务总局关于对机动车驾驶员培训业务征收营业税问题的通知（财税字〔1995〕15号）。
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3. Notice of the Ministry of Finance and State Administration of Taxation about Some Policy Issues Regarding the Business Tax (No. 45 [1995] of the Ministry of Finance)
| | 3．财政部 国家税务总局关于营业税几个政策问题的通知（财税字〔1995〕45号）。
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4.Notice of the Ministry of Finance and State Administration of Taxation about Exempting the Export-Import Bank of China from Business Tax on Export Credit Insurance Business (No. 2 [1996] of the Ministry of Finance)
| | 4．财政部 国家税务总局关于中国进出口银行办理的出口信用保险业务不征营业税的通知（财税字〔1996〕2号）。
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5.Notice of the Ministry of Finance and State Administration of Taxation about the Financial and Insurance Industries' Computation of Turnover by Translating Foreign Exchange into RMB (No. 50 [1996] of the Ministry of Finance)
| | 5．财政部 国家税务总局关于金融保险业以外汇折合人民币计算营业额问题的通知（财税字〔1996〕50号）。
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6. Notice of the Ministry of Finance and State Administration of Taxation about Adjusting Some Business Tax Rates for the Entertainment Industry (No. 73 [2001] of the Ministry of Finance)
| | 6．财政部 国家税务总局关于调整部分娱乐业营业税税率的通知（财税字〔2001〕73号）。
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7. Notice of the Ministry of Finance and State Administration of Taxation about the Business Tax on Commercial Cemeteries (No. 117 [2001] of the Ministry of Finance)
| | 7．财政部 国家税务总局关于经营性公墓营业税问题的通知（财税〔2001〕117号）。
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8. Notice of the Ministry of Finance and State Administration of Taxation about Clarifying the Scope of Entertainment Industry for Which the Business Tax Rate Is Adjusted (No. 145 [2001] of the Ministry of Finance)
| | 8．财政部 国家税务总局关于明确调整营业税税率的娱乐业范围的通知（财税〔2001〕145号）。
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9. Notice of the Ministry of Finance and State Administration of Taxation on Clarifying the Issues Concerning Article 11 of the Detailed Rules for the Implementation of the Interim Regulation of the People's Republic of China on Business Tax (No. 160 [2001] of the Ministry of Finance)
| | 9．财政部 国家税务总局关于明确《中华人民共和国营业税暂行条例实施细则》第十一条有关问题的通知（财税〔2001〕160号）。
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10. Notice of the Ministry of Finance and State Administration of Taxation about Exempting China Export & Credit Insurance Corporation from Business Tax on Export Credit Insurance Business (No. 157 [2002] of the Ministry of Finance)
| | 10．财政部 国家税务总局关于对中国出口信用保险公司办理的出口信用保险业务不征收营业税的通知（财税〔2002〕157号）。
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11.Notice of the Ministry of Finance and State Administration of Taxation about Issues Concerning the Levy of Business Tax on Accrued Receivable Interests of Financial Enterprises (No. 182 [2002] of the Ministry of Finance)
．．．．．． | | 11．财政部 国家税务总局关于金融企业应收未收利息征收营业税问题的通知（财税〔2002〕182号）。
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